Management And Accounting Web

Decision Theory Bibliography A-H

A-H | I-Z

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Decision Theory Main Page | Behavioral Issues Main Page

See the Decision Sciences bibliography for many related articles.


Abernethy, M. A., J. Bouwens and L. Van Lent. 2013. The role of performance measures in the intertemporal decisions of business unit managers. Contemporary Accounting Research 30(3): 925-961.

Ackoff, R. L. 1987. The Art of problem Solving: Accompanied by Ackoff's Fables. Wiley.

Abdel-Halim, A. A. 1983. Effects of task and personality characteristics on subordinate responses to participative decision making. The Academy of Management Journal 26(3): 477-484. (JSTOR link).

Abdel-Khalik, A. R. 1974. The entropy law, accounting data, and relevance to decision-making. The Accounting Review (April): 271-283. (JSTOR link).

Abe, M. A. 1972. A positive dynamic approach to industrial decision-making processes. Decision Sciences 3(3): 15-31.

Abramson, C., I. S. Currim and R. Sarin. 2005. An experimental investigation of the impact of information on competitive decision making. Management Science (February): 195-207. (JSTOR link).

Ackoff, R. L. 1967. Management misinformation systems. Management Science (December): reprinted in Rosen, L. S. Topics in Managerial Accounting, 2nd edition. McGraw-Hill Ryerson Limited: 149-159.

Akers, M. D. et al. 1986. Expert systems for management accountants. Management Accounting (March): 30-34.

Allan, H. T. 1966. An empirical test of choice and decision postulates in the Cyert-March behavioral theory of the firm. Administrative Science Quarterly 11(3): 405-413. (JSTOR link).

Allport, C. D., J. A. Brozovsky and W. A. Kerler. 2010. How decision preference impacts the use of persuasive communication frames in accounting. Advances in Management Accounting (18): 111-148.

Altshuller, G. 1996. And Suddenly the Inventor Appeared: TRIZ, the Theory of Inventive Problem Solving. 2nd edition. Technical Innovation Center, Inc.

Altshuller, G. 1999. Innovation Algorithm: TRIZ, systematic innovation and technical creativity. Technical Innovation Center, Inc.

Altshuller, G. and D. W. Clarke. 2005. 40 Principles: TRIZ Keys to Innovation. Extended Edition. Technical Innovation Center, Inc.

Alutto, J. A. and F. Acito. 1974. Decisional participation and sources of job satisfaction: A study of manufacturing personnel. The Academy of Management Journal 17(1): 160-167. (JSTOR link).

Alutto, J. A. and J. A. Belasco. 1972. A typology for participation in organizational decision making. Administrative Science Quarterly 17(1): 117-125. (JSTOR link).

Amer, T. 1991. An experimental investigation of multi-cue financial information display and decision making. Journal of Information Systems (Fall): 18-34.

Anandarajan, A. and C. Viger. 2001. The role of quality cost information in decision making: An experimental investigation of pricing decisions. Advances in Management Accounting (10): 227-249.

Anctil, R. M., J. Dickhaut, C. Kanodia and B. Shapiro. 2004. Information transparency and coordination failure: Theory and experiment. Journal of Accounting Research (May): 159-195. (JSTOR link).

Anderson, P. A. 1983. Decision making by objection and the Cuban missile crisis. Administrative Science Quarterly 28(2): 201-222. (JSTOR link).

Anell, B. 1985. Exercises in arbitrariness and ambiguity - A study of twelve cost benefit analyses of industrial disinvestment decisions. Accounting, Organizations and Society 10(4): 479-492.

Ansari, S. and K. J. Euske. 1987. Rational, rationalizing, and reifying uses of accounting data in organizations. Accounting, Organizations and Society 12(6): 549-570.

Antle, R. and J. Fellingham. 1995. Information rents and preferences among information systems in a model of resource allocation. Journal of Accounting Research (Studies on Managerial Accounting): 41-58. (JSTOR link).

Archer, S. H. 1964. The structure of management decision theory. The Academy of Management Journal 7(4): 269-287. (JSTOR link).

Argyris, C. 1976. Single-loop and double-loop models in research on decision making. Administrative Science Quarterly 21(3): 363-375. (JSTOR link).

Argyris, C. 1976. Errata: Single-loop and double-loop models in research on decision making. Administrative Science Quarterly 21(4): 716. (JSTOR link).

Arnold, V., N. Clark, P. A. Collier, S. A. Leech and S. G. Sutton. 2005. An investigation of knowledge-based systems' use to promote judgment consistency in multicultural firm environments. Journal of Emerging Technologies in Accounting (2): 33-59.

Arnold, V., S. G. Sutton, S. C. Hayne and C. A. P. Smith. 2000. Group decision making: The impact of opportunity-cost time pressure and group support systems. Behavioral Research In Accounting (12): 69-96.

Arnsein, W. E. 1952. Cost accounting in sound business decisions. N.A.C.A. Bulletin (June): 1163-1171.

Arya, A., J. C. Glover and K. Sivaramakrishnan. 1997. The interaction between decision and control problems and the value of information. The Accounting Review (October): 561-574. (JSTOR link).

Ashton, A. H. 1982. The descriptive validity of normative decision theory in auditing contexts. Journal of Accounting Research (Part I, Autumn): 415-428. (JSTOR link).

Ashton, A. H. 1984. A field test of implications of laboratory studies of decision making. The Accounting Review (July): 361-375. (JSTOR link).

Ashton, A. H. 1985. Does consensus imply accuracy in accounting studies of decision making? The Accounting Review (April): 173-185. (JSTOR link).

Ashton, R. H. 1975. User prediction models in accounting: An alternative use. The Accounting Review (October): 710-722. (JSTOR link).

Ashton, R. H. 1979. Some implications of parameter sensitivity research for judgment modeling in accounting. The Accounting Review (January): 170-179. (JSTOR link).

Ashton, R. H. 1982. Human Information Processing in Accounting. Studies in Accounting Research (17). American Accounting Association.

Ashton, R. H. 1984. Integrating research and teaching in auditing: Fifteen cases on judgment and decision making. The Accounting Review (January): 78-97. (JSTOR link).

Ashton, R. H. 1990. Pressure and performance in accounting decision settings: Paradoxical effects of incentives, feedback, and justification. Journal of Accounting Research (Studies on Judgment in Accounting and Auditing): 148-180. (JSTOR link).

Ashton, R. and A. Ashton. eds. 1995. Judgment and Decision-Making Research in Accounting and Auditing. Cambridge, MA: Cambridge University Press.

Åstebro, T. and S. Elhedhhi. 2006. The effectiveness of simple decision heuristics: Forecasting commercial success for early-stage ventures. Management Science (March): 395-409. (JSTOR link).

Awasthi, V. and J. Pratt. 1990. The effects of monetary incentives on effort and decision performance: The role of cognitive characteristics. The Accounting Review (October): 797-811. (JSTOR link).

Axelrod, R. 1976. Structure of Decision. Princeton, New Jersey: Princeton University Press.

Baber, W. R. 1985. A framework for making a class of internal accounting control decisions. Journal of Accounting Research (Spring): 360-369. (JSTOR link).

Baber, W. R., P. M. Fairfield and J. A. Haggard. 1991. The effect of concern about reported income on discretionary spending decisions: The case of research and development. The Accounting Review (October): 818-829. (JSTOR link).

Badaracco, J. L. 2016. Managing yourself: How to tackle your toughest decisions. Harvard Business Review (September): 104-107.

Baiman, S. 1975. The evaluation and choice of internal information systems within a multiperson world. Journal of Accounting Research (Spring): 1-15. (JSTOR link).

Balachandran, B. V. and A. A. Zoltners. 1981. An interactive audit-staff scheduling decision support system. The Accounting Review (October): 801-812. (JSTOR link).

Balachandran, B. V., R. Balakrishnan and K. Sivaramakrishnan. 1997. On the efficiency of cost-based decision rules for capacity planning. The Accounting Review (October): 599-619. (JSTOR link).

Balakrishnan, R. 1991. Information acquisition and resource allocation decisions. The Accounting Review (January): 120-139. (JSTOR link).

Bar-Yosef, S. P. J. Hughes and I. Venezia. 1995. The LIFO/FIFO choice as a signal of future costs. Journal of Management Accounting Research (7): 52-65.

Barefield, R. M. 1972. The effect of aggregation on decision making success: A laboratory study. Journal of Accounting Research (Autumn): 229-242. (JSTOR link).

Bargagliotti, A. E. and L. Li. 2013. Decision making using rating systems: When scale meets binary. Decision Sciences 44(6): 1121-1137.

Bayou, M. E. and A. Reinstein. 1999. Integration of applied thinking to guide management accounting perspective. Advances in Management Accounting (8): 95-112.

Bazerman, M. H. and D. Chugh. 2006. Decisions without blinders. Harvard Business Review (January): 88-97.

Bazerman, M. H., G. F. Loewenstein and S. B. White. 1992. Reversals of preference in allocation decisions: Judging an alternative versus choosing among alternatives. Administrative Science Quarterly 37(2): 220-240. (JSTOR link).

Beach, L. R. and J. R. Frederickson. 1989. Image theory: An alternative description of audit decisions. Accounting, Organizations and Society 14(1-2): 101-112.

Beard, A. 2017. The theory: "If you understand how the brain works, you can reach anyone. A conversation with biological anthropologist Helen Fisher. Harvard Business Review (March/April): 60-62. (Summary).

Becker, S. W. and N. Baloff. 1969. Organization structure and complex problem solving. Administrative Science Quarterly 14(2): 260-271. (JSTOR link).

Behling, O. and J. F. Dillard. 1987. Accounting: The intuitive challenge. Accounting Horizons (June): 35-42. (Very interesting discussion of the rational (analytic or computational) decision model versus the intuitive (judgmental) decision model. The authors provide some recommendations related to a balanced approach involving four decision strategies related to when cause and effect relationships are certain or uncertain. The strategies include: computational, judgmental, compromise, and inspirational).

Benbasat, I. and A. S. Dexter. 1982. Individual differences in the use of decision support aids. Journal of Accounting Research (Spring): 1-11. (JSTOR link).

Benford, T. L. and J. E. Hunton. 2000. Incorporating information technology considerations into an expanded model of judgment and decision making in accounting. International Journal of Accounting Information Systems 1(1): 54-65.

Ben-Haim, Y. 2001. Information-Gap Decision Theory. Academic Press.

Benko, C. and B. Pelster. 2013. How women decide. Harvard Business Review (September): 78-84.

Berger, J. O. 1985. Statistical Decision Theory and Bayesian Analysis (Springer Series in Statistics). Springer-Verlag.

Berger, J. O. 2010. Statistical Decision Theory and Bayesian Analysis, 3rd Edition. Springer.

Berkey, M. A. 1973. Decision tables for clerical procedures. Management Accounting (October): 21-26.

Berkooz, G., T. Mullie, L. Hervert and C. J. Phillips. 2016. Reducing noise in decision making: Interaction. Harvard Business Review (December): 18.

Bernhardt, I. and R. M. Copeland. 1970. Some problems in applying an information theory approach to accounting aggregation. Journal of Accounting Research (Spring): 95-98. (JSTOR link).

Bernthal, W. F. 1962. Value perspectives in management decisions. The Journal of the Academy of Management 5(3): 190-196. (JSTOR link).

Beshears, J. and F. Gino. 2015. Leaders as decision architects. Harvard Business Review (May): 51-62.

Bettenhausen, K. and J. K. Murnighan. 1985. The emergence of norms in competitive decision-making groups. Administrative Science Quarterly 30(3): 350-372. (JSTOR link).

Bierman, H. Jr. 1962. Probability, statistical decision theory, and accounting. The Accounting Review (July): 400-405. (JSTOR link).

Bierman, H. Jr. 1968. The growth period decision. Management Science (February): B302-B309. (JSTOR link).

Biggs, S. F. and J. J. Wild. 1985. An investigation of auditor judgment in analytical review. The Accounting Review (October): 607-633. (JSTOR link).

Biggs, S. F. and T. J. Mock. 1983. An investigation of auditor decision processes in the evaluation of internal controls and audit scope decisions. Journal of Accounting Research (Spring): 234-255. (JSTOR link).

Bird, F. A. and P. A. Jones. 1970. A decision-tree approach to earnings per share. The Accounting Review (October): 779-783. (JSTOR link).

Birnbaum, M. H. 2005. Three new tests of independence that differentiate models of risky decision making. Management Science (September): 1346-1358. (JSTOR link).

Birnberg, J. G. and M. D. Shields. 1984. The role of attention and memory in accounting decisions. Accounting, Organizations and Society 9(3-4): 365-382.

Blankenship, L. V. and R. E. Miles. 1968. Organizational structure and managerial decision behavior. Administrative Science Quarterly 13(1): 106-120. (JSTOR link).

Blenko, M. W., M. C. Mankins and P. Rogers. 2010. The decision-driven organization. Harvard Business Review (June): 54-62.

Blocher, E., R. P. Moffie and R. W. Zmud. 1986. Report format and task complexity: Interaction in risk judgments. Accounting, Organizations and Society 11(6): 457-470.

Bloomfield, R. 1995. Strategic dependence and inherent risk assessments. The Accounting Review (January): 71-90. (JSTOR link).

Blum, J. D. 1976. Decision tree analysis for accounting decisions. Management Accounting (December): 45-46.

Bomblatus, R. L. 1974. Decision-making in middle management. Management Accounting (August): 22-26.

Bonabeau, E. 2003. Don't trust your gut. Harvard Business Review (May): 116-123. (Discussion of when to use a new set of analytical tools and some old ones. Agent-based modeling, open-ended artificial evolution, interactive evolution, interactive open-ended search, decision trees, real options, simulation modeling, scenario planning, optimization, and data mining).

Bonini, C. P. 1958. Decision rules for buffer inventories. Management Science (July): 457-471. (JSTOR link).

Bonner, S. E. 1999. Commentaries based on the 1999 Doctoral Consortium: Judgment and decision-making research in accounting. Accounting Horizons (December): 385-398.

Bonner, S. E., R. Libby and M. W. Nelson. 1996. Using decision aids to improve auditors' conditional probability judgments. The Accounting Review (April): 221-240. (JSTOR link).

Borch, K. 1965. Models for hierarchial decisions involving inventories. The Academy of Management Journal 8(3): 179-189. (JSTOR link).

Borthick A. F., G. P. Schneider and T. R. Viscelli. 2017. Analyzing data for decision making: Integrating spreadsheet modeling and database querying. Issues in Accounting Education (February): 59-66.

Bouwman, M. J. 1984. Expert vs. novice decision making in accounting: A summary. Accounting, Organizations and Society 9(3-4): 325-327.

Bowman, E. H. 1963. Consistency and optimality in managerial decision making. Management Science (January): 310-321. (JSTOR link).

Boyd, L. H. 1997. The use of cost information for making operating decisions. Journal of Cost Management (May/June): 42-47.

Bradley, W. E. 2009. Ability and performance on ill-structured problems: The substitution effect of inductive reasoning ability . Behavioral Research in Accounting 21(1): 19-35.

Braverman, J. D. 1971. A decision theoretic approach to pricing. Decision Sciences 2(1): 1-5.

Brierley, J. A., C. J. Cowton and C. Drury. 2006. A note on the importance of product costs in decision-making. Advances in Management Accounting (15): 249-265.

Briers, M. L., C. W. Chow, N. R. Hwang and P. K. Luckett. 1999. The effects of alternative types of feedback on product-related decision performance: A research note. Journal of Management Accounting Research (11): 75-92.

Brimson, J. A. 2010. The irrelevance of historical analysis. Cost Management (July/August): 26-32. (Outcome (tomorrow) = Current Conditions (today) x Transformation (process Knowledge) ).

Brodshatzer, A. and O. Galbraith III. 1963. Making decisions more rationally - The example of Monte Carlo. N.A.A. Bulletin (August): 33-42.

Brooks, A. W. 2015. Emotion and the art of negotiation. Harvard Business Review (December): 56-64.

Brousseau, K. R., M. J. Driver, G. Hourihan and R. Larsson. 2006. The seasoned executive's decision-making style. Harvard Business Review (February): 110-121.

Brown, C. 1981. Human information processing for decisions to investigate cost variances. Journal of Accounting Research (Spring): 62-85. (JSTOR link).

Brown, C. E. and I. Solomon. 1987. Effects of outcome information on evaluations of managerial decisions. The Accounting Review (July): 564-577. (JSTOR link).

Brown, C. E. and I. Solomon. 1991. Configural information processing in auditing: The role of domain-specific knowledge. The Accounting Review (January): 100-119. (JSTOR link).

Brown, J. S. 1970. Risk propensity in decision marking: A comparison of business and public school administrators. Administrative Science Quarterly 15(4): 473-481. (JSTOR link).

Brownell, P. and M. Hirst. 1986. Reliance on accounting information, budgetary participation, and task uncertainty: Tests of a three-way interaction. Journal of Accounting Research (Autumn): 241-249. (JSTOR link).

Brüggen, A., R. Krishnan and K. L. Sedatole. 2011. Drivers and consequences of short-term production decisions: Evidence from the auto industry. Contemporary Accounting Research 28(1): 83-123.

Bruns, W. J. Jr. 1966. The accounting period concept and its effect on management decisions. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 1-14. (JSTOR link).

Bruns, W. J. Jr. 1968. Accounting information and decision-making: Some behavioral hypotheses. The Accounting Review (July): 469-480. (JSTOR link).

Brunsson, N. 1990. Deciding for responsibility and legitimation: Alternative interpretations of organizational decision-making. Accounting, Organizations and Society 15(1-2): 47-59.

Buchanan, L. and A. O'Connell. 2006. A brief history of decision making: Humans have perpetually sought new tools and insights to help them make decisions. From entrails to artificial intelligence, what a long strange trip it's been. Harvard Business Review (January): 32-41.

Buckingham, M. and C. Coffman. 1999. First, Break All the Rules: What the World's Greatest Managers Do Differently. Simon & Schuster.

Buckless, F. A. and R. L. Peace. 1993. The influence of the source of professional standards on juror decision making. The Accounting Review (January): 164-175. (JSTOR link).

Budescu, D. V. and B. Maciejovsky. 2005. The effect of payoff feedback and information pooling on reasoning errors: Evidence from experimental markets. Management Science (December): 1829-1843. (JSTOR link).

Butler, S. A. 1985. Application of a decision aid in the judgmental evaluation of substantive test of details samples. Journal of Accounting Research (Autumn): 513-526. (JSTOR link).

Butler, S. A. 2013. Do you solve managerial problems in a straightforward linear manner, or do you break the mold? Strategic Finance (August): 48-53.

Butt, J. L. 1988. Frequency judgments in an auditing-related task. Journal of Accounting Research (Autumn): 315-330. (JSTOR link).

Cardinaels, E. 2008. The interplay between cost accounting knowledge and presentation formats in cost-based decision-making. Accounting, Organizations and Society 33(6): 582-602.

Carlson, K. and S. D. Bond. 2006. Improving preference assessment: Limiting the effect of context through pre-exposure to attribute levels. Management Science (March): 410-421. (JSTOR link).

Carr, C. and C. Tomkins. 1998. Context, culture and the role of the finance function in strategic decisions: A comparative analysis of Britain, Germany, the U.S.A. and Japan. Management Accounting Research (June): 213-239.

Carson, J. R. 1967. Business games: A technique for teaching decision-making. Management Accounting (October): 31-35.

Casey, C. and T. I. Selling. 1986. The effect of task predictability and prior probability disclosure on judgment quality and confidence. The Accounting Review (April): 302-317. (JSTOR link).

Casey, C. J. 1983. Prior probability disclosure and loan officers' judgments: Some evidence of the impact. Journal of Accounting Research (Spring): 300-307. (JSTOR link).

Cecil, E. A. and E. F. Lundgren. 1975. An analysis of individual decision making behavior using a laboratory setting. The Academy of Management Journal 18(3): 600-604. (JSTOR link).

Chabris, C. and D. Simons. 2010. The Invisible Gorilla: And Other Ways Our Intuitions Deceive Us. Crown. (Link).

Chan, Y. L. and B. E. Lynn. 1991. Performance evaluation and the analytic hierarchy process. Journal of Management Accounting Research (3): 57-87. (Summary).

Chan, Y. L. and B. E. Lynn. 1993. Organizational effectiveness and competitive analysis: An analytic framework. Advances In Management Accounting (2): 85-108.

Chandler, J. S., T. Trone and M. Weiland. 1983. Decision support systems are for small businesses. Management Accounting (April): 34-39.

Chang, C. J. and J. L. Y. Ho. 2004. Judgment and decision making in project continuation: A study of students as surrogates for experienced managers. Abacus 40(1): 94-116.

Charan, R. 2006. Conquering a culture of indecision. Harvard Business Review (January): 108, 110-112, 113-117.

Chen, K. H. and S. K. Olson. 1989. Measuring cognitive complexity in the accounting domain. Behavioral Research In Accounting (1): 160-181.

Chen, Q., B. Mittendorf and Y. Zhang. 2010. Endogenous accounting bias when decision making and control interact. Contemporary Accounting Research 27(4): 1063-1091.

Cheng, M. M., P. F. Luckett and A. K. Schulz. 2003. The effects of cognitive style diversity on decision-making dyads: An empirical analysis in the context of a complex task. Behavioral Research In Accounting (15): 39-62.

Chernoff, H. and L. Moses. 1987. Elementary Decision Theory. Dover Publications.

Cheung, J. K. 1985. Stochastic dominance as an approach to uncertainty in cost accounting. Journal of Accounting Education (Fall): 91-102.

Chewning, E. G. Jr., M. Coller and B. Tuttle. 2004. Do market prices reveal the decision models of sophisticated investors?: Evidence from the laboratory. Accounting, Organizations and Society 29(8): 739-758.

Chiattello, M. L. and R. J. Waller. 1974. Relativism as a cultural influence on twentieth century decision making. Decision Sciences 5(2): 209-224.

Cho, C. H. and E. Boulanne. 2005. Development of a decision support system based on ABC for costing and pricing decisions, and its conversion to a web-based DSS. Journal of Applied Management Accounting Research (Summer): 37-50.

Chong, V. K. and R. F. Suyawati. 2010. De-escalation strategy: The impact of monitoring control on managers' project evaluation decisions. Journal of Applied Management Accounting Research (Summer): 39-50.

Choo, F. and K. T. Trotman. 1991. The relationship between knowledge structure and judgments for experienced and inexperienced auditors. The Accounting Review (July): 464-485. (JSTOR link).

Christensen, C. M. and M. E. Raynor. 2003. Why hard-nosed executives should care about management theory. Harvard Business Review (September): 67-74. (Summary).

Chu, L. Y. and Z. M. Shen. 2006. Agent competition double-auction mechanism. Management Science (August): 1215-1222. (JSTOR link).

Chu, P. 1991. A study of the influence of a decision support aid on decision processes: Exploring the blackbox. Journal of Information Systems (Fall): 1-17.

Chung, K. 2004. Corporate acquisition decisions under different strategic motivations. Advances in Management Accounting (12): 265-286.

Clampitt, P. G. and M. L. Williams. 2007. Decision downloading. MIT Sloan Management Review (Winter): 77-82.

Coats, J. C. and F. W. Rankin. 2016. The delegation of decision rights: An experimental investigation. Advances in Management Accounting (27): 39-71.

Coda, B. A. and B. G. King. 1989. Manufacturing decision-making tools. Journal of Cost Management (Spring): 29-37. (Textbook versus practical decision making).

Cohen, K. J. and E. Rhenman. 1961. The role of management games in education and research. Management Science (January): 131-166. (JSTOR link).

Committee on Managerial Decision Models: Report. 1969. The Accounting Review (Supplement): 43-76. (JSTOR link).

Conlon, D. E. and P. M. Fasolo. 1990. Influence of speed of third-party intervention and outcome on negotiator and constituent fairness judgments. The Academy of Management Journal 33(4): 833-846. (JSTOR link).

Connolly, T. and V. M. Miklausich. 1978. Some effects of feedback error in diagnostic decision tasks. The Academy of Management Journal 21(2): 301-307. (JSTOR link).

Connor, P. E. 1992. Decision-making participation patterns: The role of organizational context. The Academy of Management Journal 35(1): 218-231. (JSTOR link). 1992. Correction: Decision-making participation patterns: The role of organizational context. The Academy of Management Journal 35(2): 459. (JSTOR link).

Conrath, D. W. 1967. Organizational decision making behavior under varying conditions of uncertainty. Management Science (April): B487-B500. (JSTOR link).

Conroy, R. M. and J. S. Hughes. 1987. Delegated information gathering decisions. The Accounting Review (January): 50-66. (JSTOR link).

Cooper, D. and S. Essex. 1977. Accounting information and employee decision making. Accounting, Organizations and Society 2(3): 201-217.

Cosa, B. A. and B. G. King. 1989. Manufacturing decision-making tools. Journal of Cost Management (Spring): 29-37.

Covaleski, M. A., M. W. Dirsmith and C. E. White. 1987. Economic consequences: The relationship between financial reporting and strategic planning, management and operating control decisions. Contemporary Accounting Research 3(2): 408-492.

Cowan, D. A. 1990. Developing a classification structure of organizational problems: An empirical investigation. The Academy of Management Journal 33(2): 366-390. (JSTOR link).

Cramm, J. D., J. J. Cochran, D. J. Curry and S. Kannan. 2006. Conjoint optimization: An exact branch-and-bound algorithm for the share-of-choice problem. Management Science (March): 435-447. (JSTOR link).

Cross, R. L. and S. E. Brodt. 2001. How assumptions of consensus undermine decision making. MIT Sloan Management Review (Winter): 86-94.

Cuccia, A. D. and G. A. Mc Gill. 2000. The role of decision strategies in understanding professionals' susceptibility to judgment biases. Journal of Accounting Research (Autumn): 419-435. (JSTOR link).

Cui, Z. 2016. Decision making in cross-functional teams: The role of decision power. Decision Sciences 47(3): 492-523.

Culpepper, R. C. 1970. A study of some relationships between accounting and decision-making processes. The Accounting Review (April): 322-332. (JSTOR link).

Cummings, L. L., G. P. Huber and E. Arendt. 1974. Effects of size and spatial arrangements on group decision making. The Academy of Management Journal 17(3): 460-475. (JSTOR link).

Currin, D. L. and W. A. Spivey. 1972. A note on "Management decision and integer programming". The Accounting Review (January): 144-146. (JSTOR link).

Cyert, R. M., W. R. Dill and J. G. March. 1958. The role of expectations in business decision making. Administrative Science Quarterly 3(3): 307-340. (JSTOR link).

Daft, R. L. 1978. System influence on organizational decision making: The case of resource allocation. The Academy of Management Journal 21(1): 6-22. (JSTOR link).

Dalkey, N. and O. Helmer. 1963. An experimental application of the Delphi method to the use of experts. Management Science (April): 458-467. (JSTOR link).

Dalton, F. E. and J. B. Miner. 1970. The role of accounting training in top management decision making. The Accounting Review (January): 134-139. (JSTOR link).

Daniels, R. B. and J. Beeler. 2001. An archival investigation of a late 19th century accounting information system: The use of decision aids in the American printing industry. The Accounting Historians Journal 28(1): 3-18. (JSTOR link).

Daroca, F. P. 1984. Informational influences on group decision making in a participative budget context. Accounting, Organizations, and Society 9(1): 13-32.

Davenport, T. H. 2006. Competing on analytics. Harvard Business Review (January): 98-107.

Davenport, T. H. 2009. Make better decisions. Harvard Business Review (November): 117-123.

Davenport, T. H. 2013. Keep up with your quants. Harvard Business Review (July/August): 120-123. (Decisions).

David, A. 2015. Non-positional thinking. Presentation at the In2:In Thinking 2015 conference. (Note).

Davidson, H. J. and R. M. Trueblood. 1961. Accounting for decision-making. The Accounting Review (October): 577-582. (JSTOR link).

Davies, A., T. Brady and M. Hobday. 2006. Charting a path toward integrated solutions. MIT Sloan Management Review (Spring): 39-48.

Davis, L. R., L. M. Lovata and K. L. Philipich. 1991. The effect of debt defeasance on the decisions of loan officers. Accounting Horizons (June): 64-70.

De Langhe, B., S. Puntoni and R. Larrick. 2017. Linear thinking in a nonlinear world. Harvard Business Review (May/June): 130-139.

Dean, B. V. 1958. Application of operations research to managerial decision making. Administrative Science Quarterly 3(3): 412-428. (JSTOR link).

Dean, J. 1951. Measurement of profits for executive decisions. The Accounting Review (April): 185-196. (JSTOR link).

Dean, J. W. Jr. and M. P. Sharfman. 1996. Does decision process matter? A study of strategic decision-making effectiveness. The Academy of Management Journal 39(2): 368-396. (JSTOR link).

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